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Please return this information within 15 days of the date of
this letter. If it is necessary to call you, please provide
your telephone number and the best time to call.
On or about July 11, 1997, petitioner sent to respondent by
certified mail, the following letter:
This letter responds to your correspondence of May 30, 1997.
I have not received any previous request for my 1995
Form 1040.
Enclosed is a copy of my ammended [sic] 1995 Form 1040.
While reviewing documents, I noticed an error on line 18 of my
1993 Form 1040.
Also enclosed is a copy of my ammended [sic] 1993 and 1994
Form 1040s.
Accompanying this letter were unsigned copies of petitioner’s and
Evalyn’s Forms 1040 for 1993, 1994, and 1995.
On or about July 31, 1997, respondent replied5 that the
material petitioner sent was inadequate, and that petitioner should
send signed copies of the Forms 1040, together with Schedules A, B,
C, and E. In the meanwhile, on July 3, 1997, respondent had sent
notices of deficiency to petitioner for 1994 and 1995. On August
26, 1997, respondent sent a notice of deficiency to petitioner for
1993.
Table 1 shows selected information from certain documents and
stipulations in the record.
5The parties have stipulated that Exhibit 15-J is a “Letter to
respondent from petitioner concerning petitioner’s 1993, 1994, and
1995 federal income tax returns”. Our finding is in accord with
Exhibit 15-J, which clearly is a letter to petitioner from
respondent. See supra note 3.
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